Following a landmark legal ruling by the Supreme Court, businesses that imported goods into the United States may now be eligible to reclaim previously paid duties, with the total value of refunds expected to reach up to $180 billion, making this one of the largest duty reimbursement programmes ever attempted.
The ruling invalidated a series of tariffs applied under emergency powers, triggering a large-scale reimbursement programme to be administered by US Customs and Border Protection (CBP).
For businesses that regularly shipped goods into the US market, the scale of potential recovery is significant. However, unlocking that value will depend on the ability to identify eligible entries, validate historical data and navigate what is likely to be a highly structured claims process.
Exporters under DDP terms effectively assumed the role of importer of record and may have paid duties directly, which could now be in line for reimbursement.
The challenge lies in proving entitlement. Companies will need to review shipment records and confirm key elements such as importer of record status, entry documentation, tariff classifications and evidence of duty payment.
For high-volume shippers, this exercise can quickly become complex — but the potential returns make it a priority.
Automation will drive the refund process
Given the sheer scale of the programme, CBP is building a new automated process within its ACE (Automated Commercial Environment) system to manage claims.
This platform will enable businesses and customs brokers to submit batches of historical entries, which will then be validated and recalculated. Duties linked to the invalidated tariffs will be removed, and corrected amounts — including applicable interest — will be issued through consolidated payments.
The move towards automation reflects the magnitude of the task. Millions of entries are expected to be reviewed, making manual processing impractical and reinforcing the need for structured, accurate data submissions.
Early preparation will create a competitive advantage
Although the final submission procedures are still being finalised, the direction of travel is clear: businesses that organise their data now will be best placed to recover funds quickly once the process opens.
This means:
- Identifying shipments that may fall within the affected period
- Confirming importer of record responsibilities
- Reviewing tariff classifications applied at entry
- Ensuring documentation supporting duty payments is accessible
Delays in preparation could result in slower claims processing — or, in some cases, missed opportunities.
How Global Forwarding can support you
Recovering duties at this scale requires more than just historical data — it demands a clear understanding of US customs processes, accurate documentation and the ability to manage submissions efficiently through ACE.
Global Forwarding combines global freight expertise with strong US customs capability to help both importers and exporters navigate this process with confidence:
- Review historical shipments and identify eligible entries
- Validate customs documentation and tariff application
- Support submission through US customs systems
- Coordinate across international teams to ensure a seamless process
If you import into the United States or export to US customers under DDP terms, now is the time to act. Contact Global Forwarding to assess your exposure and maximise your potential tariff recovery.
